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TMI Blog2020 (4) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... i. T.G. Rathod Joint Commissioner (AR) ORDER RAMESH NAIR The issue involved is the inclusion of royalty in the transaction value under Rule 10 (c) of Custom Valuation Rules, 2007in respect of imports made by the appellant. 2. Shri. T. Vishvanathan Learned Counsel along with Shri. Manish Jain, Advocate appearing on behalf of the appellant at the outset submits that the proceedings in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od, Learned Joint Commissioner (AR) appearing on behalf of the Revenue fairly concedes that the issue in the present case is a consequential to order of SVB for loading of Royalty Amount. 4. We have heard both sides and perused the records. We find that in the present case the issue involved is that whether the Royalty charges needs to be included in the transaction value declared as per the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT-Mumbai which was registered as an appeal No. C/87161/2013-Mumbai-I. The CESTAT Mumbai disposed of the appeal vide order No. A/837/15/CB dated 01.05.2015, where by the appellant's appeal was allowed by holding that the invoice value is not required to be loaded by including the Royalty and the order of the Deputy Commissioner GATT valuation Cell was set aside. In a report dated 26.02.2019 g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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